Writ petition challenging an assessment order in commercial tax proceedings was disposed of by holding it not maintainable due to factual appraisal, with liberty granted to file a statutory appeal.
Liberty granted to file a regular statutory appeal before the Appellate Authority within two weeks.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.04.2017
CORAM
THE HONOURABLE MR.JUSTICE RAVICHANDRABAABU
W.P.No.8108 of 2017
and W.M.P.No.8883 of 2017
Tvl.Andavar Steels, Represented by its Partner, R.Muthukrishnan, 24,Naduvar East Street, Nagapattinam 611 001. ... Petitioner
Vs.
The Commercial Tax Officer, Nagapattinam Assessment Circle, Nagapattinam. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari or any other appropriate writ, calling for the records of the respondent in his proceedings in TIN/33343901002/2015-16 dated 17/10/2016 and quash the same as illegal.
Mr.K.Venkatesh, learned Government Advocate takes notice for the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal.
Therefore, I find that the present writ petition is not entertainable. Accordingly, this writ petition is disposed of, by granting liberty to the petitioner to file an appeal before the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Appellate Authority shall consider and decide the same on its own merits and in accordance with law within a period of four weeks thereafter without reference to the period of limitation. No costs. Consequently, connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
vsi
To
The Commercial Tax Officer,
Nagapattinam Assessment Circle,
Nagapattinam.
+1cc to Mr.P.R.Kumar, Advocate, S.R.No.20513
+1cc to the Special Government Pleader(T), S.R.No.20855
W.P.No.8108 of 2017
PPA(CO)
CA(13/04/2017)
Tvl. Andavar Steels
The Commercial Tax Officer, Nagapattinam Assessment Circle
Ravichandrababu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
